GENERAL TRANSITIONAL PROVISION IN RELATION TO PROVISIONS RE-ENACTED IN PART 2 OF THIS ACT

Related HMRC Manuals

36(1)  This paragraph applies where any provision of this Part of this Act re-enacts (with or without modification) an enactment repealed by this Part of this Act.

36(2)  The repeal and re-enactment does not affect the continuity of the law.

36(3)  Any subordinate legislation or other thing which–

(a)has been made or done, or has effect as if made or done, under or for the purposes of the repealed provision, and

(b)is in force or effective in relation to accounting periods of insurance companies ending on 31 December 2012,

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